Statutes, codes, and regulations
Code of Virginia
Title 58.1 - TAXATIONSubtitle III - LOCAL TAXESChapter 38 - MISCELLANEOUS TAXES
Article 4 - CONSUMER UTILITY TAXES
Section 58.1-3816 - Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects

Va. Code § 58.1-3816

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Current with changes from the 2024 legislative session through ch. 845
Section 58.1-3816 - Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects

No county with a population of over 150,000, shall levy a utility consumers' tax as authorized by this article if such county levies a personal property tax on household goods and personal effects. Household goods shall be limited to furniture, furnishings, machinery, tools and appliances used by an owner or a member of his household in and about their place of residence.

Va. Code § 58.1-3816

Code 1950, § 58-851.5; 1966, c. 542; 1984, c. 675.
Amended by Acts 1984, c. 675.
Amended by Acts 1966, c. 542.